9 semester hours in upper-division
accounting electives. No more than three
semester hours from ACC 390-490, 395 and
397 may be applied toward the 9 semester
hours for these courses only pertain to
the business administration major and do
not reflect the total number of semester
hours necessary for graduation which is
128.

12 semester hours in upper-division
accounting electives. No more than three
semester hours from ACC 390-490, 395 and
397 may be applied toward the 12
semester hours for these courses only
pertain to the business administration
major and do not reflect the total
number of semester hours necessary for
graduation which is 128.